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determined to make a tax obligation, including collectors certain taxes or cutting taxes.
Entities is a group of people or capital either as a union to do business or not do business that includes a limited liability company, limited
partnership, the other company, State Owned Enterprises or Region Owned Enterprises by name and in any form, firm, partnership,
cooperative, pension funds, partnerships, associations, foundations, organizations, political social organization, or similar organization,
agency, permanent establishment and other types of entities. Enterprise taxpayers tax obligations and individual agencies in
accordance with the Act KUP include: a. Must register to nearby KPP to get a NPWP.
b. Must fill out and submit SPT correctly, complete and clear. c. Must pay or deposit the tax due through the post office or a bank
designated perception.
6. Theory Witholding Tax According Suandy 2005:28, about tax collection:
a. Theory of Insurance
State in carrying out their duties, also includes the duty to protect the lives and property of the individual wealth. Therefore, the state is
equated with the insurance company, to gain the protection of citizens
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to pay taxes as a premium. However, these theories have long been abandoned and are now practically no defenders anymore.
b. Theory of Interest
According to this theory of tax payments have a relationship with the individual interests that derived from state job. The more an individual
received or enjoying the services of a government job, the greater the tax.
c. Theory of bear power
This theory says that tax collection should be paid according to the strength of the taxpayer individuals. Thus, the pressure of all taxes
shall be in accordance with the Taxpayers carry power with respect to the amount of income and wealth, as well as the taxpayer expenditure.
d. Theory of Purchasing Power
According to this theory the tax collection function when viewed as a symptom of society, can be equated with a pump that is taking the
purchasing power of the society household for the state household and then maintain life and to bring in a certain direction. This theory
teaches that organizes public interest is what canbe considered as the basis of justice tax collectors, not individual interests, nor the interests
of the state, but rather the interests of the society include both.
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e. Absolute Liability Theory
This theory is based on understanding of state organization OrganischeStaatsleer which teaches that the state as an organization
has a duty to hold the public interest. States shall take the necessary actions or decisions, including the decision in the field of taxation.
With such properties, the state has an absolute right to collect taxes and people have to pay taxes as a sign of devotion. According to this
theory the basic tax law lies in the relationship between the people and the state, which the state shall be entitled to tax and duty people pay
taxes.
7. Tax Payable
According to the law No. 28 year 2007 of tax payable is the tax that should be paid someday, in a tax period, the tax year or in part in
accordance with the provisions of tax laws.
8. Emergence of Tax Payable
There are two teachings that regulate the emergence of tax debt as the recognition of the tax debt, material teaching and formal teaching Resmi,
2009:13.
a. Material Doctrine Self Assessment System
Tax debts emerge from applying of tax legislation as well as fulfill subject terms and object terms. Naturally means that the emergence
of the tax debt intervention of tax officials is not necessary, as long as the conditions prescribed by law have been met. Someone is taxed
